Germany’s best tax consultants and auditors: ACCONSIS honoured several times

At ACCONSIS, we constantly strive to impress our clients with our in-depth expertise and outstanding advisory services. We are therefore particularly proud that our efforts have been recognised accordingly. In 2024, ACCONSIS is once again one of the consulting firms in Germany that has received multiple awards, with four prestigious seals of approval from manager magazin,

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Tax investigation targets online poker: When the game gets serious.

At the end of 2023, numerous online poker players who had carried out their activities on various platforms received mail from the tax investigation authorities. Some of these players were asked to complete a questionnaire regarding their poker activities. Others were immediately confronted with the opening of criminal proceedings on suspicion of tax evasion.

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From landlord to tax evader? These are pitfalls.

Landlords beware: How to avoid unintentional mistakes on your tax return!

This article will give you an insight into how landlords can unintentionally become tax evaders. As the tax regulations in the area of letting are very complex, misunderstandings can easily arise and even well-intentioned actions can lead to serious consequences such as criminal tax proceedings.

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Stricter documentation requirements for transfer prices

Transfer prices, also known as transfer pricing, are an essential element of international tax planning and compliance for companies that conduct cross-border business. Transfer pricing refers to the prices charged between affiliated companies – for example, a German company headquarters and its foreign subsidiaries or branches – for goods, services,

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Tax evasion & voluntary disclosure – what you should know!

Many people associate the topic of tax evasion with celebrities who “end up” in prison for a certain period of time with a lot of hype in the tabloids. We remember, for example, soccer managers, ex-professional tennis players or star chefs who were tried for tax evasion, sentenced to prison and had to spend some time in jail.

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Familie Haus Sanieren Energieeffizient

Funding opportunities 2023: The innovations for energy-efficient construction and renovation for property owners at a glance

In 2023, homeowners and prospective property owners in Germany will have a wide range of opportunities to take advantage of financial incentives for energy-efficient construction and renovation. Families in particular will benefit from new KfW programs offering low-interest loans and extended credit terms. These support measures are part of a comprehensive strategy to promote sustainable real estate projects and environmental protection.

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Sustainability and ESG Strategy: Important success factors for the business handover

Due to demographic change, the topic of company succession is becoming increasingly explosive, especially in medium-sized businesses. It requires careful preparation and poses numerous challenges for both the transferor and the transferee. Moreover, a takeover process can extend over several years if legal and tax aspects are to be used optimally.

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Criminal tax proceedings against crypto trader: tax office has first data available

The tax office has gained access to crypto trades – a wake-up call for all crypto traders.

  • Is there now a threat of a wave of criminal tax proceedings against crypto traders?
  • How do I react when the tax authorities inquire?
  • What should I do if I am included on the record available to the tax office and the tax office writes to me?
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Bitcoin as a commodity: Will alternative coins be classified as securities in the US?

A new wind is blowing through the crypto world, as discussions are underway in the U.S. about whether Alternative Coins (Altcoins) should be classified as securities. This potential change raises questions:

  • What does this mean for fun cryptocurrencies like Dogecoin and Shiba Inu? What about established giants like Bitcoin and Ethereum?
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Flat-rate payroll tax according to §37b EStG for benefits in kind  

The lump-sum wage taxation according to §37b EStG offers employers the possibility to tax certain benefits in kind to employees with a uniform tax rate of 30%.

There is a choice between taxing the benefits in kind at the employee’s individual tax rate or lump-sum taxation, in which the employer bears the amount of payroll tax alone.

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Important changes in foundation law as of July 2023

From July 1, 2023, the Act on the Unification of Foundation Law will come into force, bringing together, supplementing and clarifying many previously unclear, contradictory or incomplete points in foundation law. In addition to new, uniform federal regulations, the reform also includes the introduction of a central foundation register. The changes are intended to provide greater legal certainty in matters of liability,

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Tax benefits for the operation of photovoltaic systems

The use of renewable energies is becoming increasingly important. To promote the expansion of photovoltaic systems, the legislature has now introduced extensive changes for operators of photovoltaic systems as part of the Annual Tax Act 2022.

Numerous bureaucratic hurdles will be removed. The new regulations will make the operation of photovoltaic systems more attractive and simpler from a tax perspective.

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Bitcoin & Co: BFH rules crypto profits are taxable! What do crypto investors need to know now?

With the decision of the Federal Fiscal Court (Bundesfinanzhof, BFH) of February 28, 2023, the highest German fiscal court has now for the first time taken a position on income tax issues relating to crypto assets – Bitcoins and Co.  

In it, the previously issued fiscal court decisions are followed and also essential excerpts of the BMF letter of May 10,

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Child benefit evaded? Criminal charges for tax evasion can be the consequence!

Under certain conditions, parents in Germany are entitled to child benefit. As of January 1, 2023, the entitlement to child benefit is a uniform 250 euros per month and child and is paid out to parents by the family benefits office. So far, so good.

But if the family benefits office pays out child benefits even though parents are not (or no longer) entitled to them,

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Real estate valuation newly regulated – higher inheritance tax and gift tax for real estate since 01.01.2023

Real estate valuation in the event of a gift or inheritance has always been a bone of contention. Now, the legislator has reformed the Valuation Act – and with significant effects on the calculation of inheritance tax and gift tax in connection with real estate. This is because the value of real estate has been determined on the basis of the market value for the calculation of gift and inheritance tax since the changes to the law on 01.01.2009.

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Erinnerungsschreiben Corona-Soforthilfe

Corona emergency aid – who is facing repayment?

In the first months of the Corona crisis, the government granted emergency aid to smaller companies and solo self-employed persons who found themselves in an existential emergency. Eligibility to apply for Corona emergency aid was conditional on the existence of a short-term liquidity shortage. According to the approval notice, all recipients of emergency aid are obliged to check whether the predicted liquidity bottleneck has actually occurred.

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Social security audit and external wage tax audit – what to watch out for in the future?

As part of the irregularly scheduled external wage tax audit, checks are made to see whether employers are properly paying wage tax for their employees. During the social security audit, the German Pension Insurance checks every four years, among other things, whether social security contributions have been correctly paid.

Our experience shows: The auditors are looking ever more closely and demanding more information or evidence.

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Energetic renovation measures: How can real estate owners benefit from a tax perspective?

Since 2020, energetic renovation measures on the owner-occupied home have been eligible for tax incentives for ten years. Corresponding expenses can be deducted directly from the tax liability.

  • Which measures are subsidized?
  • What should be considered?
  • What alternative funding options are there?

Our experts around the property give you tips and answers to 10 questions from the practice of tax incentives for energy refurbishment of your home,

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Income tax return 2021: How do I take my crypto investments into account?

With an estimated 5,000,000 people in Germany investing in the crypto world, many will soon be asking the question, “How do I account for my crypto investments in my 2021 income tax return?” Some individuals will have to make sometimes substantial tax payments as a result of their crypto investments and will thus also be required to file an income tax return in due time.

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ACCONSIS Zukunftswerkstatt

The ACCONSIS Future Workshop turns 3 – Happy Birthday!

The Future Workshop is our digital workbench for new solutions!

On the occasion of the 3rd anniversary of the ACCONSIS Future Workshop (ZKW), we asked Stefan Herzer, member of the Executive Board and responsible for organization and digitization at ACCONSIS, for an interview.

We were particularly interested in how the idea of the Future Workshop came about,

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Payroll 2022 – important changes

The new year brings a number of changes in wage tax and social security law. What do you have to bear in mind in 2022? We have summarised the relevant changes for you.

  • Increase in the minimum wage
  • Minimum remuneration for apprentices
  • Employer subsidy for deferred compensation
  • Reporting of tax identification number for marginally employed
  • Insurance status of short-term employees
  • Electronic certificate of incapacity for work
  • Tax-free remuneration in kind
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Important information for the end of the year 2021

2021 saw a whole range of significant changes in the tax area for businesses, employers and employees, home and land owners as well as capital investors and taxpayers.

At the end of the year, important innovations were also set in motion that will take effect in 2022, for example the extension of the Corona economic aid and the short-time working allowance.

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Vorverkaufsrecht für Gemeinden

What is the right of first refusal for municipalities?

The municipality can only exercise the right of first refusal for a property in certain cases if it lies within the scope of a preservation order.

In a ruling dated 09.11.2021 – 4 C 1.20, the Federal Administrative Court ruled that a municipality’s right of first refusal for a plot of land located within the scope of an urban development ordinance does not exist if the plot of land is built on and used in accordance with the purposes of the urban development measures and the buildings erected on it do not have any defects.

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Mini-jobs – what do you have to bear in mind when employing mini-jobbers?

Hiring mini-jobbers is an interesting way for employers to cushion peak workloads, especially in times of fluctuating orders. Of course, some important organisational and verification obligations must also be observed for marginally employed workers.

Important change in 2022: Notification of the tax identification number and statutory health insurance

From January 2022,

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münchner immobilien fokus: Digital event series all about real estate

Since 2009, our experts Agnes Fischl-Obermayer, lawyer, tax advisor and specialist in inheritance law, and Regine Funke-Lachotzki, auditor and tax advisor, have been organising the series münchner immobilien fokus together with Aigner Immobilien GmbH.

Every year in spring and autumn, the event takes place on the premises of the Literaturhaus in Munich to provide a networking platform for members of the industry.

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Flood disaster: How can employers provide assistance to affected employees?

Many employers would like to provide financial assistance to their employees who have been affected by environmental catastrophes. The following payroll tax simplifications apply to support affected individuals:

Affected employees can receive up to EUR 600 per calendar year tax-free from their employer as aid and assistance. If the aid is paid out to affected employees due to an extraordinary emergency situation,

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